What document must a volunteer provide to taxpayers to inform them about their privacy rights?

Providing IRS Publication 1345, "A Volunteer’s Guide to IRS Free Tax Return Preparation," to taxpayers is essential as it specifically contains important information regarding taxpayer privacy rights. This publication is designed to educate both volunteers and taxpayers about the confidentiality of the information shared during tax preparation sessions. It outlines the responsibilities of volunteers and emphasizes the protection of taxpayer data, ensuring that volunteers understand their obligations to maintain privacy and confidentiality.

In the context of the other options, IRS Form 1040 is the tax return form itself and doesn’t address privacy rights. IRS Publication 17 provides a broad overview of federal income tax but is less focused on the specific privacy aspects associated with volunteer tax preparation. IRS Form W-2 is a statement provided by employers to employees, detailing their wages and taxes withheld, and it does not include information regarding privacy rights. Therefore, Publication 1345 is the most relevant document concerning the education of volunteers on privacy matters when assisting taxpayers.